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The search for new magnetocaloric materials for application in magnetic refrigerants is highly motivated by high efficiency, reliability, and environmental safety. The values of the magnetocaloric effect MCE and the refrigerant capacity <i>RC</i> for the equiatomic GdRuSi compound were determined to be MCE = 10.7 and 4.94 J/kgK and <i>RC</i> = 336 and 92 J/kg with a change in the field of 0–50 and 0–17 kOe, respectively. These high values of MCE and <i>RC</i> for GdRuSi appear in the region of nitrogen liquefaction temperature of 77.4 K, due to which the compound can be useful in practice. The densities of states and magnetic moments of GdRuSi were calculated theoretically, taking into account strong electron correlations in the 4f Gd shell. The total magnetic moment of GdRuSi was found to be composed of the Gd moment only with the value calculated in very good agreement with the experimental one.